प्रवेश के समय रिजर्व को पुराने साझेदारों में क्यों बांटा जाता है?
Why are reserves distributed among old partners at admission?
Explanation opens after your attempt
B. क्योंकि ये प्रवेश से पहले के संचित लाभ हैंBecause they are accumulated profits before admission
Concept
Reserve is saved earning of the old period. Therefore the new partner does not share it.
Why this answer is correct
The correct answer is B. क्योंकि ये प्रवेश से पहले के संचित लाभ हैं / Because they are accumulated profits before admission. Reserve is saved earning of the old period. Therefore the new partner does not share it.
Exam Tip
रिजर्व पुराने समय की बचाई हुई कमाई है। इसलिए नया साझेदार उसमें हिस्सा नहीं लेता।
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